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    Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 Oc... (32013R0952)
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    EU - Rechtsakte: 02 Customs Union and free movement of goods

    Article 240

    Storage in customs warehouses

    1.   Under the customs warehousing procedure non-Union goods may be stored in premises or any other location authorised for that procedure by the customs authorities and under customs supervision ('customs warehouses').
    2.   Customs warehouses may be available for use by any person for the customs warehousing of goods ('public customs warehouse'), or for the storage of goods by the holder of an authorisation for customs warehousing ('private customs warehouse').
    3.   Goods placed under the customs warehousing procedure may be temporarily removed from the customs warehouse. Such removal shall, except in case of force majeure, be authorised in advance by the customs authorities.

    Article 241

    Processing

    1.   The customs authorities may, where an economic need exists and customs supervision is not adversely affected, authorise the processing of goods under the inward processing or end-use procedure to take place in a customs warehouse, subject to the conditions provided for by those procedures.
    2   The goods referred to in paragraph 1 shall not be regarded as being under the customs warehousing procedure.

    Article 242

    Responsibilities of the holder of the authorisation or procedure

    1.   The holder of the authorisation and the holder of the procedure shall be responsible for the following:
    (a) ensuring that goods under the customs warehousing procedure are not removed from customs supervision; and
    (b) fulfilling the obligations arising from the storage of goods covered by the customs warehousing procedure.
    2.   By way of derogation from paragraph 1, where the authorisation concerns a public customs warehouse, it may provide that the responsibilities referred to in points (a) or (b) of paragraph 1 devolve exclusively upon the holder of the procedure.
    3.   The holder of the procedure shall be responsible for fulfilling the obligations arising from the placing of the goods under the customs warehousing procedure.

    Section 3

    Free zones

    Article 243

    Designation of free zones

    1.   Member States may designate parts of the customs territory of the Union as free zones.
    For each free zone the Member State shall determine the area covered and define the entry and exit points.
    2.   Member States shall communicate to the Commission information on their free zones which are in operation.
    3.   Free zones shall be enclosed.
    The perimeter and the entry and exit points of the area of free zones shall be subject to customs supervision.
    4.   Persons, goods and means of transport entering or leaving free zones may be subject to customs controls.

    Article 244

    Buildings and activities in free zones

    Markierungen
    Leseansicht
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